Review on Digital Transformation Policy of Directorate Generale of Taxes
DOI:
https://doi.org/10.52728/ijss.v2i4.353Keywords:
Public Service, E-Tax System, Annual Tax ReturnAbstract
The Covid-19 pandemic caused a reduction in face-to-face interaction between people. Changes in social interaction from offline to online need supporting facilities, both internet networks, computers, gadgets, and other items. The Directorate General of Taxes (DGT) as the government agency that collects state revenues from taxes, is constantly transforming towards improving public services, especially to taxpayers. Many applications of e-tax systems that have been developed by DGT are Nadine, e-faktur, e-billing, e-filling, and DJP Online. This electronic reporting has influenced the increase of Annual Tax Return reporting for the last three years.
References
Adi, I. K. Y. (2020). Efektifitas E–Filing Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Keamanan dan Kerahasiaan Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara). Journal of Applied Management and Accounting Science, 2(1), 53–66. https://doi.org/10.51713/jamas.v2i1.26
Amir, H., Asafu-Adjaye, J., & Ducpham, T. (2013). The impact of the Indonesian income tax reform: A CGE analysis. Economic Modelling, 31, 492–501. https://doi.org/10.1016/j.econmod.2012.12.018
Cahyadini, A., Dewi, S., Sugiharti, D. K., & Muttaqin, Z. (2021). Direct Tax for Digital Platform During the COVID-19 Pandemic: Study in Indonesia. Journal of Southwest Jiaotong University, 56(2), 271–280. https://doi.org/10.35741/issn.0258-2724.56.2.22
Ebert, C., & Duarte, C. H. C. (2018). Digital Transformation. IEEE Software, 35(4), 16–21. https://doi.org/10.1109/MS.2018.2801537
Guo, Y. M., & Shi, Y. R. (2021). Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model. Economic Analysis and Policy, 69, 253–264. https://doi.org/10.1016/j.eap.2020.12.010
Hadiono, K., & Santi, R. C. N. (2020). Menyongsong Transformasi Digital Conference: Optimalisasi Potensi Masyarakat di Era Society 5.0 untuk Mewujudkan Indonesia Maju dan Berkarakter. In K. Hadiono (Ed.), Menyongsong Transformasi Digital (pp. 81–84). Universitas Stikubank. https://www.researchgate.net/publication/343135526_MENYONGSONG_TRANSFORMASI_DIGITAL
Hajawiyah, A., Suryarini, T., Kiswanto, & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415. https://doi.org/10.1016/j.intaccaudtax.2021.100415
Machmud, R. (2018). Kepuasan Penggunaan Sistem Informasi (R. Machmud (ed.); I). Ideas Publishing. https://repository.ung.ac.id/karyailmiah/show/2450/rizan-machmud-buku-kepuasan-penggunaan-sistem-informasi.html
Mergel, I., Edelmann, N., & Haug, N. (2019). Defining digital transformation: Results from expert interviews. Government Information Quarterly, 36(4), 101385. https://doi.org/10.1016/j.giq.2019.06.002
Norzhela, B., Rauf, S. A., & Hermawansyah, A. (2019). Analisis Efektivitas Kepuasan Wajib Pajak Dalam Pengisian Laporan SPT DJP Online. J-Sim : Jurnal Sistem Informasi, 2(2), 55–59. http://ojs.stmik-borneo.ac.id/index.php/J-SIm/article/view/50
Prastiwi, W., & Frecilia, Y. (2014). Literature review. Widuri Raharja. https://widuri.raharja.info/index.php?title=Literature_review
Rahwani, N. R., Sadewa, M. M., Qalbiah, N., Mukhlisah, N., Artha W, P., & Nikmah, N. (2019). XBRL based Corporate Tax Filing in Indonesia. Procedia Computer Science, 161, 133–141. https://doi.org/10.1016/j.procs.2019.11.108
Rusli, Y. M. (2019). Pengaruh Efektivitas Penerapan E-filling dan Modernisasi Sistem Perpajakan Indonesia Terhadap Efektivitas Pemrosesan Data Perpajakan. Jurnal Akuntansi Bisnis, 12(1). https://doi.org/10.30813/jab.v12i1.1509
Santoso, Y. I. (2020, September 30). Mulai 1 Oktober, Pengusaha Kena Pajak Wajib Buat Faktur Pajak Elektronik. Tabloid Kontan, 11. https://nasional.kontan.co.id/news/mulai-1-oktober-pengusaha-kena-pajak-wajib-buat-faktur-pajak-elektronik
Sreeramula, S., & Rahardjo, D. (2021). Estimating COVID-19 Rt in Real-time: An Indonesia health policy perspective. Machine Learning with Applications, 6, 100136. https://doi.org/10.1016/j.mlwa.2021.100136
Susanti, N., & Widajatun, V. W. (2021). MSMEs Understanding of Taxation During the COVID-19 Pandemic. Journal of Innovation and Community Engagement, 2(1), 35–46. https://doi.org/10.28932/jice.v2i1.3689
Tibulca, I.-L. (2021). The impact of the COVID-19 pandemic on tax revenues in the EU. Economic Research-Ekonomska Istraživanja, 1–18. https://doi.org/10.1080/1331677X.2021.1954967
Tosepu, R., Gunawan, J., Effendy, D. S., Ahmad, L. O. A. I., Lestari, H., Bahar, H., & Asfian, P. (2020). Correlation between weather and Covid-19 pandemic in Jakarta, Indonesia. Science of The Total Environment, 725, 138436. https://doi.org/10.1016/j.scitotenv.2020.138436
Wildan, M. (2021, September). Ada Temuan, Lima Edisi Terakhir Laporan EoDB World Bank Dievaluasi. DDTC. DDTC News, 1. https://news.ddtc.co.id/ada-temuan-lima-edisi-terakhir-laporan-eodb-world-bank-dievaluasi-23553?page_y=1390
Windarwati, H. D., Oktaviana, W., Mukarromah, I., Ati, N. A. L., Rizzal, A. F., & Sulaksono, A. D. (2020). In the middle of the COVID-19 outbreak: Early practical guidelines for psychosocial aspects of COVID-19 in East Java, Indonesia. Psychiatry Research, 293, 113395. https://doi.org/10.1016/j.psychres.2020.113395
